USSGL 

ACCOUNT ACCOUNT TITLE DEFINITION NORMAL BALANCE BALLOT # DATE

421100 Anticipated Reimbursements Used for Substitution of Contract 

Authority

The estimate of amount of spending authority from offsetting collections represented by unfilled customer 

orders or accounts receivable used to replace obligated contract authority as a budgetary resource during the 

current fiscal year subject to Office of Management and Budget apportionment that will be used for 

substitution of contract authority. This USSGL account can only be used by the Department of Defense 

Working Capital Fund.

Credit 21-01 12/3/2020

439502 Authority Unavailable for Obligation Pursuant to Public Law – 

Temporary – Anticipated Current-Year Authority

Anticipated authority (temporarily withheld by reason of specific statutory restrictions) may not be used until 

the specific legal requirements are met. This account reflects activity that must adjust to zero before the 

fourth-quarter adjusted trial balance submission.

Credit 20-02 5/7/2020

439503 Authority Unavailable for Obligation Pursuant to Public Law – 

Temporary – Anticipated Prior-Year Authority

 Anticipated Unobligated balance is part of an annual administrative limitation whereby all of the budget 

resources (temporarily withheld by reason of specific statutory restrictions) may not be used until the specific 

legal requirements are met. This account reflects activity that must adjust to zero before the fourth-quarter 

adjusted trial balance submission.

Credit 20-02 5/7/2020

439700

Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation – Realized 

Current-Year Balances Authority 

The amount of realized appropriations (derived from special or trust non-revolving fund receipts), borrowing 

authority and contract authority that becomes unavailable for obligation until specific legal requirements are 

met. For example, the portion of appropriated special or trust non-revolving fund receipts collected in the 

current fiscal year that is precluded from obligation at year-end because of a provision of law (such as a 

limitation on obligations or a benefit formula). For situations involving borrowing authority and contract 

authority, the use of this USSGL account is restricted. This account does not close at year-end.

Credit 20-02 5/7/2020

439701 Appropriations Temporarily Precluded From Obligation – Realized 

Prior-Year Authority

Based on situations where total realized budgetary resources are precluded from obligation in a fiscal year by 

a provision of law (such as a limitation on obligations), the amount of unobligated balances of appropriations 

(derived from special and trust non-revolving fund receipts) that becomes unavailable for obligation until 

specific legal requirements are met is also precluded in special and non-revolving trust funds. This balance is 

the result of recoveries of prior-year obligations and/or unobligated balance transfers in.

Credit 20-02 5/7/2020

439702 Appropriations (special or trust) Temporarily Precluded From 

Obligation – Anticipated Current-Year Authority

The amount of anticipated appropriations (derived from special or trust non-revolving fund receipts) that 

becomes unavailable for obligation until specific legal requirements are met. For example, the portion of 

appropriated special or trust non-revolving fund receipts anticipated in the current fiscal year that is precluded 

from obligation at year-end because of a provision of law (such as a limitation on obligations or a benefit 

formula). This account reflects activity that must adjust to zero before the fourth-quarter adjusted trial 

balance submission.

Credit 20-02 5/7/2020

439703 Appropriations Temporarily Precluded From Obligation – 

Anticipated Prior-Year Authority

Based on situations where total anticipated budgetary resources are precluded from obligation in a fiscal year 

by a provision of law (such as a limitation on obligations), the amount of unobligated balances of 

appropriations (derived from special and trust non-revolving fund receipts) that becomes unavailable for 

obligation until specific legal requirements are met is also precluded in special and non-revolving trust funds. 

This balance is the result of recoveries of prior-year obligations and/or unobligated balance transfers in.

Credit 20-02 5/7/2020

439800 Offsetting Collections (Collected) Temporarily Precluded From 

Obligation 

The amount of offsetting collections (collected) that becomes unavailable for obligation until specific legal 

requirements are met. This account does not close at year-end. Credit 20-02 5/7/2020

439801 Offsetting Collections (Anticipated) Temporarily Precluded From 

Obligation

The amount of offsetting collections (anticipated) that becomes unavailable for obligation until specific legal 

requirements are met. This account reflects activity that must adjust to zero before the fourth-quarter adjusted 

trial balance submission.

Credit 20-02 5/7/2020

445000 Unapportioned - Unexpired Authority 

The amount of realized unobligated budgetary resources not yet apportioned. These funds are not available 

for obligation. Credit 20-02 5/7/2020

449000 Anticipated Resources - Unapportioned Authority 

The amount of anticipated unobligated budgetary resources not yet apportioned. These funds are not available 

for obligation. Credit 20-02 5/7/2020

Previously Approved Fiscal Year 2022 USSGL Accounts

April 21, 2021 IRC Handout